INDENTURE is an agreement between lender and borrower which details specific terms of the bond issuance. Specifies legal obligations of bond issuer and rights of bondholders. There is usually a indenture document spelling out the specific terms of a bond as well as the rights and responsibilities of both the issuer of the security and the holder.
REALIZATION PRINCIPLE is that revenue should be recognized at the time goods is sold and services are rendered.
STOCK TURNOVER PERIOD is calculated: Long Term Disabilities X 100% / Cost of Sales.
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